https://www.taxtmi.com/circulars?id=10476 Parameters establish a structured regime for selection of income tax returns for scrutiny for 1996 97, dividing cases into compulsory scrutiny, sample scrutiny, and information based scrutiny, plus a limited scrutiny procedure for DCIT(SR) jurisdictions and corporate returns. Compulsory scrutiny includes searches, surveys, reassessments, investigation recommended matters, high turnover, company returns with large shortfalls to book profit, and substantial capital/loan inflows. Sample scrutiny prescribes sampling percentages by income bands with exclusions and rotation/randomization rules. Information based scrutiny requires supervisory approval. Annexure enumerates illustrative adjustment categories and follow up procedures. en-us Fri, 17 May 1996 00:00:00 +0530 Tue, 14 Jun 2011 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10476 Parameters establish a structured regime for selection of income tax returns for scrutiny for 1996 97, dividing cases into compulsory scrutiny, sample scrutiny, and information based scrutiny, plus a limited scrutiny procedure for DCIT(SR) jurisdictions and corporate returns. Compulsory scrutiny includes searches, surveys, reassessments, investigation recommended matters, high turnover, company returns with large shortfalls to book profit, and substantial capital/loan inflows. Sample scrutiny prescribes sampling percentages by income bands with exclusions and rotation/randomization rules. Information based scrutiny requires supervisory approval. Annexure enumerates illustrative adjustment categories and follow up procedures. Circulars Income Tax Fri, 17 May 1996 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10476